Overview
ISO 14064-3:2019 - "Greenhouse gases - Part 3: Specification with guidance for the verification and validation of greenhouse gas statements" provides principles, requirements and guidance for verifying and validating GHG statements. It is applicable to organization-level, project-level and product-level greenhouse gas (GHG) statements and is GHG programme neutral; where a GHG programme applies, its requirements are additional to ISO 14060 family requirements.
Key topics and technical requirements
ISO 14064-3 sets out the verification/validation lifecycle and core technical elements, including:
- Principles: independence/impartiality, ethical conduct, evidence-based approach, fair presentation, due professional care and conservativeness.
- Pre-engagement requirements: defining objectives, criteria, scope, level of assurance (limited vs. reasonable), and materiality thresholds.
- Team selection: competence and independence requirements for verifiers/validators and the verification/validation team.
- Planning and risk assessment: strategic analysis, risk-based planning, and evidence-gathering strategies.
- Execution techniques: sampling, estimate testing, site visits, assessment of GHG data, checks of information systems and controls, and sufficiency of evidence.
- Reporting and opinions: requirements for verification/validation statements, conclusions, types and contents of opinion, and procedures for facts discovered after issuance.
- Specific engagement types: guidance for limited assurance, agreed-upon procedures (AUP), and mixed engagements (see informative annexes).
Keywords: ISO 14064-3, GHG verification, GHG validation, level of assurance, materiality, verification plan, evidence gathering.
Practical applications and users
ISO 14064-3 is used to provide credible, consistent assurance over GHG claims and inventories. Typical applications include:
- Independent third-party verification of corporate GHG inventories for sustainability reports.
- Validation of project-level emission reductions and product carbon footprint statements.
- Assurance work for compliance, voluntary carbon programmes, investor due diligence, procurement and supply chain reporting.
- Internal audits and improvement of GHG data management systems.
Primary users:
- Verifiers, auditors and validation bodies
- Sustainability and environmental managers
- Consultants and GHG programme administrators
- Regulators, investors and stakeholders seeking independent assurance
Related standards
- ISO 14060 family (GHG programme neutral framework)
- Other parts of ISO 14064 (Part 1: organization quantification/reporting; Part 2: projects)
- National or programme-specific GHG verification requirements (may impose additional rules)
ISO 14064-3:2019 helps organizations and assurance providers deliver robust, transparent verification and validation of greenhouse gas statements-supporting reliable climate-related reporting and decision making.